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Tax Reporting Valuation

At ValueScope, we provide comprehensive tax valuation services to support clients with accurate, defensible, and tax-compliant reporting across a wide range of needs. Whether you’re an individual, family office, corporation, or advisor, our team delivers valuations that meet the highest standards of regulatory scrutiny while aligning with your broader tax and financial strategies. Whether for planning, compliance, or dispute resolution, ValueScope is your trusted partner for all tax reporting valuation needs.

OUR TAX REPORTING VALUATION SERVICES INCLUDE:

Qualified Small Business Stock – Section 1202 allows noncorporate taxpayers to exclude capital gains tax on the sale of Qualiﬁed Small Business Stock held for at least three years. The maximum gain that can be excluded is the greater of $10 million (increased to $15 million in 2025) or 10 times the adjusted basis of the stock. ValueScope provides independent attestation letters at both QSBS issuance and exit, supporting investors’ Section 1202 exemption claims. This validation strengthens a company’s QSBS position, enhancing investor and employee conﬁdence and aiding capital raising.
IRS 409A Valuations – Valuations for equity-based stock grants as compensation have an impact on corporations and their employees. Sometimes combined with compensation studies, accurate valuations can have significant tax and economic consequences.
IRC 83 (b) – In general, by making an election under Section IRC 83 (b) of the Internal Revenue Code, the taxpayer chooses to have the U.S. federal income tax treatment of its purchase of the equity determined at the time of transfer rather than at some later date when unrestricted ownership of the equity vests. Often such treatment is desirable when at the time of the grant the stock has no or small fair market value and is expected to appreciate significantly.
ESOP – An employee stock ownership plan (ESOP) is an IRC section 401(a) qualified defined contribution plan that is a stock bonus plan or a stock bonus/money purchase plan. An ESOP provides the workforce of a company with an ownership interest in the company. By giving participants an interest in seeing that the company’s stock performs well, these plans are believed to encourage participants to do what’s best for shareholders, since the participants themselves are shareholders.
C to S Conversion – An entity often makes the decision to convert from a C corporation to an S corporation for the tax advantages associated with this election. Under IRC Section 1374, a corporation making an S corporation election must obtain a valuation to determine the built-in gain, the appreciation in asset value from the period of time when the entity was a C corporation, as of the date of the S corporation election.

Related Resources

Qualified Business Stock Services Sheet

Why Clients Choose ValueScope

IRS- Compliant Reports – All valuations are prepared in accordance with the IRS, U.S. Tax Court, and applicable accounting standards
Audit-Ready Documentation – Clear, transparent, and well-supported reports that stand up to scrutiny
Experienced Professionals – With over 30 years of experience, ValueScope’s highly degreed and credentialed experts offer a broad and vast range of experience.
Integrated Advisory – Collaboration with your legal and tax advisors for seamless execution.

Related Experts

950 E. State Highway 114 | Suite 120 | Southlake TX 76092
(817) 481-4995

Tax Reporting Valuation

Why Clients Choose ValueScope

Michael F. Conroy, CFA

Martin Hanan, CFA